CPSC OGC Advisory Opinion No. 236

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CPSC Office of General Counsel Advisory Opinions › CPSC OGC Advisory Opinion No. 236

This text was captured on Aug 14, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

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U.S. CONSUMER PRODUCT

UNITED STATES GOVERNMEN"t:--1(:,i  .... ;. •

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SAFETY COMMISSION

WASHINGTON, □. C. 20207

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TO

Commission

DATE ' MAR 2 2 1976

THRU

Sadye E. Dunn, Secretary

f.R

THRU

Michael A. Brown, General CounseNIJ>

FROM

Jeanette Michael, OGC lf{f/\

sus.JEcT, Jurisdiction over the •raser Public Def ender

The term "consumer product" excludes " ... any article

which if sold by manufacturer, producer, or importer,

would be subject to th,s tax imposed by section 4181 of

the Internal Revenue Code of 1954 ... " (15 u.s.c. 2052

(a) (1) (E)).

Section 4181 of the Internal Revenue Code

(IRC) includes pistols, revolvers, firearms, shells and

cartridges.

(Emphasis added)

Thus firearms are subject

to the tax under section 4181 of the IRC and excluded from

the term "consumer product".

The question is whether the Taser is a firearm within

the meaning of section 4181 of the IRC of 1954.

It is the policy of the Internal Revenue Service to

defer to Alcohol, Tobacco and Firearms' definition of fire­

arm.

This is evident in the definition of "firearm" under

section 4181 of the IRC (26 CFR 48.4181-2) and the Gun

Control Act of 1968 (18 u.s.c. 921).

For purposes of the

tax imposed by section 4181 the term "firearms" means "any

portable weapons, such as rifles, carbines, machine guns,

shotguns or fowling pieces, from which a shot, bullet or

other projecticle may be discharged by an explosive".

(Emphasis added)

The term, "firearm" under the Gun Control

Act means "any weapon (including a starter gun) which will

or is designed to or may readily be converted to expel a

projectile by the action of an explosive ..

s "any

portable weapons, such as rifles, carbines, machine guns,

shotguns or fowling pieces, from which a shot, bullet or

other projecticle may be discharged by an explosive".

(Emphasis added)

The term, "firearm" under the Gun Control

Act means "any weapon (including a starter gun) which will

or is designed to or may readily be converted to expel a

projectile by the action of an explosive ... " (Emphasis

added)

In a public release dated March 18, 1976, the Bureau

of Alcohol, Tobacco and Firearms (ATF) of the Department of

the Treasury announced that the device known as Taser is

a firearm as defined in Title I and Title II of the Gun

Control Act of 1968.

Since the Taser is a firearm and,

as such, falls within the purview of section 4181 of the

IRC of 1954, it is specifically excluded under the Consumer

Product Safety Act's definition of consumer product and the

Commission cannot exercise jurisdiction over the product.

-2­

Government ageincies, as do the courts, usually give

great weight to the views and interpretations of the laws

that the agency administers.

(Trafficante v. Metropolitan

Life Ins. Co. i 409 U.S. 205 (1972)).

Thus, the Office of the

General Counsel suggests that the Commission defer to ATF's

present findings and conclude that the Taser is a firearm.

This advisory opinion negates advisory opinion #226.

- .. ··(.

U.S. CONSUMER PRODUCT

UNITED STATES GOVERNMENT

SAFETY COMMISSION

MemorandL1m

WASHINGTON, □. C. 20207

DATE:

MAR 2 2 1976

Conunission

THRU

Sadye E. Dunn, Secretary

TO

\,.n

THRU

Michael A. Brown, General Counsel\}J/1)

FROM

Jeanette Michael, OGC cp!1

J/

sus EcT, Reconsideration of the Commission's jurisdiction over a

device known as the Taser Public Defender

On November 7, 1975 the Office of the General Counsel

issued an advisory opinion (#226) (see attached) which

stated that the Taser was a "consumer product" within the

meaning of the Consumer Product Safety Act (15 u.s.c. 2052

General Counsel\}J/1)

FROM

Jeanette Michael, OGC cp!1

J/

sus EcT, Reconsideration of the Commission's jurisdiction over a

device known as the Taser Public Defender

On November 7, 1975 the Office of the General Counsel

issued an advisory opinion (#226) (see attached) which

stated that the Taser was a "consumer product" within the

meaning of the Consumer Product Safety Act (15 u.s.c. 2052

(a) (1)), thus subject to the Commission's jurisdiction.

Attached for your information is a copy of a revised advisory

opinion concerning the Commission's authority to regulate

the Taser.

This revision is prompted by the recent decision

of the Department of the Treasury, Bureau of Alcohol, Tobacco

and Firearms.

Attachments

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This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.

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